Judge Graham ignored the recommendation of the Probation Officer that I spend 10 months in a halfway house and sentenced me to 12 months in Federal Prison.  At the sentencing hearing the judge stated that it was a "close call" whether I had obstructed justice when I truthfully testified that the deductions in question were legitimate and fully deductible.

Later after the court had determined the sentence time and location, when asked by the judge for comment, I among other things said I was "astonished" that he would find any taxes due.

Another interesting side note is that when a federal prisoner serves any amount of time over 12 months (i e 1 year plus a day) the inmate receive approximately 15% of his time in reduction for good behavior.  Federal judges routinely sentence prisoners to 1 year and a day.  The judge's sentence to 12 months deprived me of the opportunity to earn any "good time"

Chuck Ewing, Dublin, OH 614 771 7161 Email contact